2022 (6) TMI 1479

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....: Mr. Prithu Dudheria, Adv. for appellant ORDER We have heard learned standing Counsel for the appellant/revenue. There is a delay of 625 days in filing the appeal. We are not fully satisfied with the reasons given therein. Since we are inclined to take up the appeal for consideration, we exercise discretion and condone the delay in filing the appeal. Accordingly the delay in filing th....

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.... of the assessee all through assessment and penalty proceedings and even penalty notice was duly received on behalf of the deceased assessee along with assessment order without objecting the same and the A/R representing the assessee duly co-operated with the penalty proceedings before the AO ? b) Whether on the facts and circumstances of the case and in law, the Ld. I.T.A.T. erred I law ....

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....e the Tribunal, on behalf of the appellant/assessee it was contended that in the penalty proceedings notice was issued against the dead person and, therefore, initiation of penalty proceeding itself is not sustained. The Tribunal noted the facts and agreed with the assessee. The Tribunal also took into consideration the decision of the High Court of Madras in the case of ALAMELU VEERAPPAN -vs- ITO....